东建国际2023 中期报告

Corporate Information2 Financial Highlights4 CondensedConsolidated Statement of Profit or Lossand Other Comprehensive Income 6 CondensedConsolidated Statement of FinancialPosition 8 CondensedConsolidated Statementof Cash Flows11 Contents Notes to theCondensed ConsolidatedFinancial Statements 12 Management Discussion and Analysis47 Other Disclosure Information67 CORPORATE INFORMATION2 BOARD OF DIRECTORS ExecutiveDirectorMr. Jiao Shuge(Chairman and Chief Executive Officer)(redesignated from a non-executive directoron 18 May 2023) Non-executive DirectorsMr. Wu Guangze(redesignated from an executive director on 18 May 2023)Mr. Feng Hai(redesignated from an executive director on 18 May 2023)Mr. Wei Bin(redesignated from an executive director on 18 May 2023)Ms. Zheng Xiaosu (resigned on 31 March 2023) Independent non-executive DirectorsMr. Chong Ka Yee(appointed on 23 March 2023)Mr. Tso Siu Lun AlanMr. Li XindanDr. Lo Wing Yan William AUDIT COMMITTEE Mr. Chong Ka Yee(Chairman)(appointed on 23 March 2023)Mr. Tso Siu Lun AlanMr. Li XindanDr. Lo Wing Yan William COMPANY SECRETARYMr. Chu Kin Ming AUDITORCrowe (HK) CPA Limited REGISTERED OFFICE Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands Cricket Square, Hutchins DriveP.O. Box 2681Grand Cayman KY1-1111Cayman Islands HEAD OFFICE AND PRINCIPAL PLACE OF BUSINESS INTHE HONG KONG SPECIAL ADMINISTRATIVE REGION OFTHE PEOPLE’S REPUBLIC OF CHINA (“HONG KONG”)Level 23, 28 Hennessy RoadHong Kong 2823 PRINCIPAL SHARE REGISTRAR AND TRANSFER OFFICE Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building D, P.O. Box 1586Gardenia Court, Camana Bay,Grand Cayman, KYI-1110Cayman Islands Suntera (Cayman) LimitedSuite 3204, Unit 2ABlock 3, Building D, P.O. Box 1586Gardenia Court, Camana Bay,Grand Cayman,KYI-1110Cayman Islands HONG KONG BRANCH SHARE REGISTRARAND TRANSFER OFFICE 1831712-1716 Computershare Hong Kong Investor Services LimitedShops 1712-1716, Hopewell Centre183 Queen’s Road EastHong Kong PRINCIPAL BANKERS in Hong Kong:The Hong Kong and Shanghai Banking Corporation LimitedChina Minsheng Banking Corp., Ltd Hong Kong BranchCMB Wing Lung Bank Limited in the PRC:China Merchants Bank, Shanghai Branch COMPANY WEBSITEwww.oci-intl.com www.oci-intl.com 0329 STOCK CODE0329 39.029.683.9136.04 The Group recorded total revenue of approximately HK$39.02million for thesix months ended 30 June 2023 (the“Period”)(six months ended 30 June 2022: approximately HK$9.68million). The increase in revenue was mainly due to therecognition of fair value gain of approximately HK$3.91million for the Period as compared to a fair value loss ofapproximately HK$36.04 million for the six months ended 30June 2022, which was offset by the decrease in revenue fromtrading of wines and beverage. 3.8343.94 After cost of sales and services rendered, general andadministrative expenses,and net reversal oforimpairmentloss on financial assets, profit from operations for the Periodamounted to HK$3.83 million (six months ended 30 June2022: loss of HK$43.94 million). 49.650.58EBITDA8.3440.81 For the same token, loss for the Period decreased fromHK$49.65 million for the six months ended 30 June 2022 toHK$0.58 million. EBITDA was a profit of HK$8.34 million forthe Period (six months ended 30 June 2022: loss of HK$40.81million). 3.3100.005 Loss per share (basic) attributable to owner of the Companydecreased from HK3.310 cents for the six months ended 30June 2022 to HK0.005 cents for the Period. CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME6 For the six months ended 30 June 2023(Expressed in Hong Kong dollars) CONDENSED CONSOLIDATED STATEMENT OF PROFIT OR LOSS AND OTHER COMPREHENSIVE INCOME7 For the six months ended 30 June 2023(Expressed in Hong Kong dollars) 8CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 30 June 2023(Expressed in Hong Kong dollars) 9CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION At 30 June 2023(Expressed in Hong Kong dollars) 10CONDENSED CONSOLIDATED STATEMENT OF CHANGES IN EQUITY For the six months ended 30 June 2023(Expressed in Hong Kong dollars) 1246 The notes on pages 12 to 46 form part of this interimfinancial report. 11CONDENSED CONSOLIDATED STATEMENT OF CASH FLOWS For the six months ended 30 June 2023(Expressed in Hong Kong dollars) 1246 The notes on pages 12 to 46 form part of this interimfinancial report. 12NOTES TO THE CONDENSED CONSOLIDATED FINANCIAL STATEMENTS For the six months ended 30 June 2023 1 1General Information Cricket Square, HutchinsD r i v e , P . O . B o x 2 6 8 1 , G r a n d C a y m a nKY1-1111, Cayman Islands2823 OCI International Holdings Limited (the “Company”)was incorporated in the Cayman Islands as an exemptedcompany with limited liability and its shares are listed onThe Stock Exchange of Hong Kong Limited (the “StockExchange”). The addresses of the registered office andprincipal place of business of the Company areCr